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The Report of the Iraq Inquiry
The size of the MOD’s proposed transfer from its non‑cash budget reflected a deliberate
attempt by the MOD to exploit the opportunities offered by the Government’s transition
from cash accounting to Resource Accounting and Budgeting.
The increase in the size of the MOD’s cash requirement during September reflected the
inability of the MOD to produce reliable estimates of its cash requirement.
There are no indications that the controls imposed on the MOD by the Treasury in
September 2003 constrained the military’s ability to conduct operations in Iraq.
Resources and strategy
60.  Section 9.8 describes the Government’s repeated reassessments of its strategy
for Iraq. Those strategies tended to focus on describing a desired end state, rather
than how it would be reached.
61.  None of those strategies considered the resources that the Government would
need to commit to achieve those end states and (at a strategic level) how those
resources should be allocated.
62.  In the absence of a strong strategic framework, spending on military operations in
Iraq was driven by a series of decisions on UK force levels and on the equipment that
should be provided to the Armed Forces.
63.  The Inquiry concludes in Section 9.8 that, from July 2005 onwards, decisions in
relation to resources for Iraq were made under the influence of the demands of the UK
effort in Afghanistan.
64.  Allocations for civilian activities were driven by the FCO’s and DFID’s willingness
and ability to reprioritise from within their departmental budgets and their ability to secure
additional funding from the Reserve and the GCPP.
65.  The direct cost to the UK Government of its intervention in Iraq between 2002/03
and 2009/10 was at least £9.2bn in cash terms (the equivalent of £11.83bn in 2016),
comprising:
£8.20bn (89 percent of the total direct cost) on military operations;
£0.58bn (6 percent) on humanitarian and development assistance;
£0.30bn (3 percent) on diplomatic representation; and
£0.16bn (2 percent) from the inter‑departmental pools.
66.  There are no indications that the Government questioned the balance of funding
between military operations and civilian activities, or considered what the most effective
balance of effort might be to achieve the UK’s strategic objectives.
67.  Lord Boateng told the Inquiry that the imbalance in funding between military
operations and civilian activities had arisen “partly as a result of the funding mechanism
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